I am absolutely NOT a game dev experts, so I'm sure I'm missing subtleties, but from what I understand, Unity's scriptable render pipelines give advanced teams more opportunities to tweak custom/complex rendering logic. I get the impression that they are likely pretty comparable out of the box if you just start adding objects to a scene and measuring performance, but Unity has fancier tools for potentially improving on that.
Unity has little advantage over Godot these days, unless you're familiar with one and want to spend absolutely zero time familiarizing yourself with the other.